WVC 11 - 10 A- 17
§11-10A-17. Service of notice of final decisions and orders.
(a) Notice of final decisions and orders of the office of tax
appeals shall be served upon the parties either by personal or
substituted service, or by certified mail.

(1) Service of notice by personal or substituted service is
valid if made by any method authorized by the rules of the West
Virginia rules of civil procedure.

(2) Service of notice by certified mail is valid if accepted
by the party, or if addressed to and mailed to the party's usual
place of business or usual place of abode or last known address and
accepted by any person.

(b) Any notice addressed and mailed in the manner specified in
subsection (a), which is refused or not claimed, may then be served
by first-class mail, postage prepaid, to the same address and the
date of posting in the United States mail is the date of service.

Note: WV Code updated with legislation passed through the 2016 Regular Session
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